1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The deceased C (hereinafter “the deceased”) died on October 21, 201, and the deceased’s heir was divorced from F on June 12, 2007, and G, H, I, and J, his/her children, K, L, and M, as the deceased’s heir, were married to F on February 26, 201.

B. D, upon the death of the deceased, filed a tax base return on the inheritance tax by designating the inherited property as the inherited property’s deposit with the land and its ground, and on January 7, 2013, the Defendant imposed the inheritance tax base of KRW 522,313,475 (i.e., KRW 1,523,370,812 - the deductible value of KRW 1,001,057,337) on the aggregate of the inheritance tax and additional tax (i.e., KRW 14,21,21 (i., KRW 68,47,426, KRW 7,236, KRW 947, KRW 107, KRW 55,949,545) on the Plaintiffs, D, and J.

C. However, on July 17, 2013, the heir filed a lawsuit claiming the return of legal reserve of inheritance against the plaintiffs, asserting that their legal reserve of inheritance was infringed on with respect to N-Land and its ground property, Seoul, Jung-gu, Seoul, P-gu, Seoul, Qu, R Land, and each of their ground buildings (hereinafter the above real estate collectively referred to as "each of the above real estate") which were the property bequeathed by the deceased to the plaintiffs at the Seoul Central District Court of Seoul Central District Court (Seoul Central District Court Decision 2013Gahap532727), and on August 28, 2014, "The plaintiff A shall be entitled to legal reserve of inheritance of this case and the plaintiff shall be paid KRW 112,00,000, KRW 100, KRW 200, KRW 1608, and KRW 1608, respectively."

The right holder of the instant legal reserve transferred each of the instant real estate to the Plaintiffs according to the above adjustment, with the amount of KRW 280,000,000, and each of the instant real estate.